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Home My WebLink About10/03/2024 Docusign Envelope ID:891 EEODF-4OC8-4OA7-89OD-E31 E65C678FA Order of the Mason County Board of Equalization Property Owner: Christopher Adams Parcel Number(s): 32334-75-90121 Assessment Year: 2023 Petition Number: 596.2024 Date(s) of Hearing: 10/3/2024 Having considered the evidence presented by the parties in this appeal, the Board hereby: ® sustains ❑ overrules the determination of the assessor. Assessor's True and Fair Value BOE True and Fair Value Determination ® Land $ 43,525 ® Land $ 43,525 ® Improvements $ 21,245 ® Improvements $ 21,245 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 64,770 Total Value $ 64,770 This decision is based on our finding that: The hearing was held on Thursday, October 3, 2024. Christopher Adams, Appellant, was present at the hearing. IdaMae Jensen, Assessor's Representative, and Assessor Patti McLean were present. The Appellant stated on his petition that no significant changes have occurred on or near the subject property since the last assessment. He further stated that the parcel is on a dirt road and not part of a community and does not have views of mountains or lakes. The Appellant stated that high value outliers exist on current property for the zoning area. The improvement value is not being appealed. No comparable sales or documentary evidence was provided to support his estimate of value. During testimony the Appellant objected to the mathematical methodology that was used by the Assessor. The Assessor stated that the subject property was purchased in 2021 for$120,000 as a single sale of two parcels. The Assessor carefully explained the methodology that was used and showed that the values of the properties, both together and separate, arrive at the same valuation. The Board found no clear, cogent, or convincing evidence that the Assessor was in error. Therefore, the Board sustains the value for the land at $ 43,525 and improvements at $21,245 for a total of $64,770 for the subject parcel. Docusign Envelope ID:891 EEODF-4OC8-4OA7-89OD-E31 E65C678FA Page 2 Petition No. 596.2024 Parcel No.32334-75-90121 Dated this 3rd day of October 2024 by: Signed by: [DocuSigned cwu�t (,66MtS F-fi9---92944-r... Janice Loomis,Chairperson's Signature Clerk"--Signature NOTICE This order can be appealed to the State Board of Tax Appeals by filing a formal or informal appeal with them at PO Box 40915, Olympia, WA 98504-0915 or at their website at bta.state.wa.us/appeal/forms.htm within thirty days of the date of mailing of this order. The appeal forms are available from either your county assessor or the State Board of Tax Appeals. To ask about the availability of this publication in an alternate format for the visually impaired,please call 1-800-647-7706. Teletype(TTY)users use the Washington Relay Service by calling 711. Distribution: • Assessor • Petitioner • BOE File REV 640058 (5/25/2017)—MCBOE062019 Docusign Envelope ID:891 EEODF-4OC8-4OA7-89OD-E31 E65C678FA Order of the Mason County Board of Equalization Property Owner: Christopher Adams Parcel Number(s): 32334-75-90122 Assessment Year: 2023 Petition Number: 597.2024 Date(s) of Hearing: 10/3/2024 Having considered the evidence presented by the parties in this appeal, the Board hereby: ® sustains ❑ overrules the determination of the assessor. Assessor's True and Fair Value BOE True and Fair Value Determination ® Land $ 37,500 ® Land $ 37,500 ® Improvements $ 16,580 ® Improvements $ 16,580 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 54,080 Total Value $ 54,080 This decision is based on our finding that: The hearing was held on Thursday, October 3, 2024. Christopher Adams, Appellant, was present at the hearing. IdaMae Jensen, Assessor's Representative, and Assessor Patti McLean were present. The Appellant stated on his petition that no significant changes have occurred on or near the subject property since the last assessment. He further stated that the parcel is on a dirt road and not part of a community and does not have views of mountains or lakes. The Appellant stated that high value outliers exist on current property for the zoning area. The improvement value is not being appealed. No comparable sales or documentary evidence was provided to support his estimate of value. During testimony the Appellant objected to the mathematical methodology that was used by the Assessor. The Assessor stated that the subject property was purchased in 2021 for$120,000 as a single sale of two parcels. The Assessor carefully explained the methodology that was used and showed that the values of the properties, both together and separate, arrive at the same valuation. The Board found no clear, cogent, or convincing evidence that the Assessor was in error. Therefore, the Board sustains the value for the land at $37,500 and improvements at $16,580 for a total of $54,080 for the subject parcel. Docusign Envelope ID:891 EEODF-4OC8-4OA7-89OD-E31 E65C678FA Page 2 Petition No. 597.2024 Parcel No.32334-75-90122 Dated this 3rd day of October , 2024 DocuSigned by: Signed by: �M iU, thbPAI[S Ft rbi�W'S mF�nooGm -G Janice Loomis,Chairperson's Signature Cler 's ignature NOTICE This order can be appealed to the State Board of Tax Appeals by filing a formal or informal appeal with them at PO Box 40915, Olympia, WA 98504-0915 or at their website at bta.state.wa.us/appeal/forms.htm within thirty days of the date of mailing of this order. The appeal forms are available from either your county assessor or the State Board of Tax Appeals. To ask about the availability of this publication in an alternate format for the visually impaired,please call 1-800-647-7706. Teletype(TTY)users use the Washington Relay Service by calling 711. Distribution: • Assessor • Petitioner • BOE File REV 640058 (5/25/2017)—MCBOE062019 Docusign Envelope ID:891 EEODF-4OC8-4OA7-89OD-E31 E65C678FA Order of the Mason County Board of Equalization Property Owner: Ryan Wheeler Parcel Number(s): 32030-50-18004 Assessment Year: 2023 Petition Number: 598.2024 Date(s) of Hearing: 10/3/2024 Having considered the evidence presented by the parties in this appeal, the Board hereby: ® sustains ❑ overrules the determination of the assessor. Assessor's True and Fair Value BOE True and Fair Value Determination ® Land $ 29,445 ® Land $ 29,445 ® Improvements $ 380,615 ® Improvements $ 380,615 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 410,060 Total Value $ 410,060 This decision is based on our finding that: The hearing was held on Thursday, October 3, 2024. Ryan Wheeler, Appellant, was not present at the hearing. IdaMae Jensen, Assessor's Representative, and Assessor Patti McLean were present. The Appellant is appealing both the land and improvement/building value of the subject property. He believes the true and fair market value of this property is closer to the prior year's assessment. No comparable sales or documentary evidence was provided. The Assessor provided three comparable sales in the subject parcel's neighborhood. The values, as adjusted, ranged from $410,123 to $435,524. The value of the subject parcel falls below this range. The Board found no clear, cogent, or convincing evidence that the Assessor was in error. Therefore, the Board sustains the value for the land at $29,445 and improvements at $380,615 for a total of $410,060 for the subject parcel. Docusign Envelope ID:891 EEODF-4OC8-4OA7-89OD-E31 E65C678FA Page 2 Petition No. 598.2024 Parcel No.32030-50-18004 Dated this 3rd day of October 2024 DocuSigned by: Signed by: (AbMts F t6" Janice Loomis, airperson's Signature Cler 's Signature NOTICE This order can be appealed to the State Board of Tax Appeals by filing a formal or informal appeal with them at PO Box 40915, Olympia,WA 98504-0915 or at their website at bta.state.wa.us/appeal/forms.htm within thirty days of the date of mailing of this order. The appeal forms are available from either your county assessor or the State Board of Tax Appeals. To ask about the availability of this publication in an alternate format for the visually impaired,please call 1-800-647-7706. Teletype(TTY)users use the Washington Relay Service by calling 711. Distribution: • Assessor • Petitioner • BOE File REV 64 0058 (5/25/2017)—MCBOE062019 Docusign Envelope ID:891 EEODF-4OC8-4OA7-89OD-E31 E65C678FA Order of the Mason County Board of Equalization Property Owner: Deborah Cockle Parcel Number(s): 22330-50-00141 Assessment Year: 2023 Petition Number: 599.2024 Date(s) of Hearing: 10/3/2024 Having considered the evidence presented by the parties in this appeal, the Board hereby: ® sustains ❑ overrules the determination of the assessor. Assessor's True and Fair Value BOE True and Fair Value Determination ® Land $ 141,460 ® Land $ 141,460 ® Improvements $ 110,770 ® Improvements $ 110,770 ❑ Minerals $ ❑ Minerals $ ❑ Personal Property $ ❑ Personal Property $ Total Value $ 252,230 Total Value $ 252,230 This decision is based on our finding that: The hearing was held on Thursday, October 3, 2024. Deborah Cockle, Appellant, was not present at the hearing. IdaMae Jensen, Assessor's Representative, and Assessor Patti McLean were present. The Appellant stated on her petition that she does not believe the property would sell for$252,230. No comparable sales or documentary evidence was provided to support her estimate of value. The Assessor reduced the value for the subject property during the protest period to $252,230. The Assessor provided a sales grid with three comparable sales. The values, as adjusted, ranged from $371,742 to $559,954. The value of the subject parcel falls below this range. The Board found no clear, cogent, or convincing evidence that the Assessor was in error. Therefore, the Board sustains the value for the land at $141,460 and improvements at$110,770 for a total of $252,230 for the subject parcel. Docusign Envelope ID:891 EEODF-4OC8-4OA7-89OD-E31 E65C678FA Page 2 Petition No. 599.2024 Parcel No.22330-50-00141 Dated this 3rd day of October 2024 DocuSigned by: Signed by: ,avk (u- (AbMts F toadt,V'S Janice Loomis, airperson's Signature Cler 's Signature NOTICE This order can be appealed to the State Board of Tax Appeals by filing a formal or informal appeal with them at PO Box 40915, Olympia,WA 98504-0915 or at their website at bta.state.wa.us/appeal/forms.htm within thirty days of the date of mailing of this order. The appeal forms are available from either your county assessor or the State Board of Tax Appeals. To ask about the availability of this publication in an alternate format for the visually impaired,please call 1-800-647-7706. Teletype(TTY)users use the Washington Relay Service by calling 711. Distribution: • Assessor • Petitioner • BOE File REV 64 0058 (5/25/2017)—MCBOE062019